https://www.taxtmi.com/caselaws?id=421421 The AAR Maharashtra held that transfer of business by way of merger between two GST registrations of the same PAN holder constitutes supply under GST law per Schedule I of CGST Act, 2017, as it involves distinct persons. However, the transaction qualifies only as supply of goods, not services, since both units hold the same PAN and are merely distinct persons rather than constituting transfer of business as going concern to another person. The provisions of Para 4(c) of Schedule II CGST Act do not apply. Questions regarding merger qualification and credit transfer were not admitted under Section 97 provisions. en-us Thu, 21 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421421 The AAR Maharashtra held that transfer of business by way of merger between two GST registrations of the same PAN holder constitutes supply under GST law per Schedule I of CGST Act, 2017, as it involves distinct persons. However, the transaction qualifies only as supply of goods, not services, since both units hold the same PAN and are merely distinct persons rather than constituting transfer of business as going concern to another person. The provisions of Para 4(c) of Schedule II CGST Act do not apply. Questions regarding merger qualification and credit transfer were not admitted under Section 97 provisions. Case-Laws GST Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421421